Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage
The research findings on the impact of transformational leadership (TL) on organizational performance remain controversial, and the mediating mechanisms in this relationship, including innovation capability and the use of management accounting systems (MAS), have not been thoroughly examined. Theref...
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| Formaat: | Artikel |
| Taal: | Engels |
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Elsevier
2025-12-01
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| Reeks: | Sustainable Futures |
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| Online toegang: | http://www.sciencedirect.com/science/article/pii/S2666188825005520 |
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| _version_ | 1839627888626761728 |
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| author | Yen Thi Tran Thao Hong Phuong Chau Quoc Thuan Pham |
| author_facet | Yen Thi Tran Thao Hong Phuong Chau Quoc Thuan Pham |
| author_sort | Yen Thi Tran |
| collection | DOAJ |
| description | The research findings on the impact of transformational leadership (TL) on organizational performance remain controversial, and the mediating mechanisms in this relationship, including innovation capability and the use of management accounting systems (MAS), have not been thoroughly examined. Therefore, this study aims to enhance the understanding of this issue. Drawing on TL theory and resource-based theory, this research examines the direct and indirect effects of TL on firm performance, measured by innovation capacity and MAS usage. The investigation involved companies in Vietnam, a transition market. A survey was administered to accountants, mid-level managers, and top managers working in these companies, with 285 valid questionnaires subjected to analysis. The research model and hypotheses were tested via partial least squares-structural equation modelling (PLS-SEM). Results indicated that TL does not directly affect firm performance. However, TL indirectly affects firm performance through innovation capacity and MAS usage. This study is the first to examine the chain of activities spanning TL, innovation capacity, MAS usage, and firm performance in an Asian transition market. The findings confirm the benefits of TL style on business performance in this context. In addition, we propose practical ways to apply innovation and MAS to amplify the impact of TL on business performance. |
| format | Article |
| id | doaj-art-e90de0f07d87422ca93fdffdb540c9c0 |
| institution | Matheson Library |
| issn | 2666-1888 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Sustainable Futures |
| spelling | doaj-art-e90de0f07d87422ca93fdffdb540c9c02025-07-16T04:56:24ZengElsevierSustainable Futures2666-18882025-12-0110100988Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usageYen Thi Tran0Thao Hong Phuong Chau1Quoc Thuan Pham2Department of Economics and Accounting, Quy Nhon University, VietnamFaculty of Economics and Business Administration, An Giang University, VNU-HCM, VietnamUniversity of Economics and Law, 669 Do Muoi, Quarter 13, Linh Xuan Ward, Ho Chi Minh City, Vietnam; Vietnam National University, Ho Chi Minh City, Vietnam; Corresponding author.The research findings on the impact of transformational leadership (TL) on organizational performance remain controversial, and the mediating mechanisms in this relationship, including innovation capability and the use of management accounting systems (MAS), have not been thoroughly examined. Therefore, this study aims to enhance the understanding of this issue. Drawing on TL theory and resource-based theory, this research examines the direct and indirect effects of TL on firm performance, measured by innovation capacity and MAS usage. The investigation involved companies in Vietnam, a transition market. A survey was administered to accountants, mid-level managers, and top managers working in these companies, with 285 valid questionnaires subjected to analysis. The research model and hypotheses were tested via partial least squares-structural equation modelling (PLS-SEM). Results indicated that TL does not directly affect firm performance. However, TL indirectly affects firm performance through innovation capacity and MAS usage. This study is the first to examine the chain of activities spanning TL, innovation capacity, MAS usage, and firm performance in an Asian transition market. The findings confirm the benefits of TL style on business performance in this context. In addition, we propose practical ways to apply innovation and MAS to amplify the impact of TL on business performance.http://www.sciencedirect.com/science/article/pii/S2666188825005520Transformational leadershipInnovation capacityManagement accounting systems usageFirm performanceTransition market |
| spellingShingle | Yen Thi Tran Thao Hong Phuong Chau Quoc Thuan Pham Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage Sustainable Futures Transformational leadership Innovation capacity Management accounting systems usage Firm performance Transition market |
| title | Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage |
| title_full | Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage |
| title_fullStr | Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage |
| title_full_unstemmed | Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage |
| title_short | Transformational leadership and firm performance: The mediating roles of innovation capacity and management accounting systems usage |
| title_sort | transformational leadership and firm performance the mediating roles of innovation capacity and management accounting systems usage |
| topic | Transformational leadership Innovation capacity Management accounting systems usage Firm performance Transition market |
| url | http://www.sciencedirect.com/science/article/pii/S2666188825005520 |
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